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I just want to understand the answer and the reason of why we choose. Which of these cases established the legal principle that auditors owe

I just want to understand the answer and the reason of why we choose.

Which of these cases established the legal principle that auditors owe a duty of care to shareholders as a group and not to individual shareholders?

a)Caparo.

b)Esanda.

c)Pacific Acceptance.

d)Scott Group.

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